Results 281 to 290 of about 2,661,420 (354)

AI COMPETENCIES FOR INTERNAL AUDITORS IN THE PUBLIC SECTOR

EDPACS: The EDP Audit, Control, and Security Newsletter
This article examines the critical integration of Artificial Intelligence (AI) competencies within the realm of internal auditing, particularly in the public sector.
Ceray Aldemir, Tuğba Uçma Uysal
semanticscholar   +1 more source

Factors affecting the internal auditors’ effectiveness in the Jordanian public sector

EuroMed Journal of Business, 2019
Purpose The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the ...
H. Alqudah, N. Amran, Haslinda Hassan
semanticscholar   +1 more source

The Reliance of External Auditors on Internal Auditors

RADS Journal of Business Management, 2020
Objective: The objective of this study is to identify the approach of external auditors as to how internal auditors have been assessed and judged to make use of the work. Using this thesis, internal auditors can shape their work style per external auditors' criteria.
openaire   +1 more source

Exploring the Antecedents of Internal Auditors' Voice in Environmental Issues: Implications from China

, 2020
The purpose of this article is to explore the antecedents of internal auditors' voice in environmental‐related issues. Using 226 responses from internal auditors and their immediate supervisors from China, we found that internal auditors' perceived ...
Xin Liu, Wei Li, Kristine Parsons
semanticscholar   +1 more source

Soft skills development in entry-level internal auditors: perspectives from practising internal auditors, students and facilitators in South Africa

, 2020
Purposeliterature and research internationally indicate a lack of sufficient facilitation of soft skills development in entry-level internal auditors (internal audit graduates upon entering the workplace), although it is essential for entry-level ...
J. Steyn
semanticscholar   +1 more source

External Auditor Evaluations of Outsourced Internal Auditors

AUDITING: A Journal of Practice & Theory, 2010
SUMMARY: In the last decade internal auditing services has been a significant area of growth for public accounting firms. Unlike the provision of external audits, the provision of outsourced internal audit services does not prohibit accounting firms from providing the client with additional services.
openaire   +1 more source

Preparing Tomorrow’s Internal Auditor

Managerial Auditing Journal, 1994
Examines the requirements of future internal auditors within the business community. Proposes that it is in the interests of all within that community to prepare individuals as well as possible in the principles and practice of internal auditing. Concludes that these principles, if well‐maintained, lead to a well‐run organization and can be beneficial ...
openaire   +1 more source

Special Projects by Internal Auditors

Managerial Auditing Journal, 1994
The science and discipline of management have undergone some remarkable changes in recent years. These changes affect virtually every part of organizations, including internal auditing. One impact has been an increase in what are known as special projects conducted by internal auditors.
Richard L. Ratliff, James W. Brackner, Steven H. Hanks   +2 more
openaire   +1 more source

Internal Auditor and Computer Fraud

Managerial Auditing Journal, 1990
A survey of external auditors aimed to discover the response of their organisations to the threat of computer fraud, and their opinions about risks and counter‐measures. Four main topic areas were covered: responsibility within the firm for the prevention and detection of computer fraud; what the internal audit does to prevent computer fraud; what the ...
P.A. Collier, R. Dixon, C.L. Marston
openaire   +1 more source

Conversations with internal auditors

Managerial Auditing Journal, 2005
PurposeAims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining sufficiently distant from management in order to report on their ...
openaire   +1 more source